Small Business Taxation: Planning and Practice |
Contents
Chapter Paragraph 1 Sole Proprietorships and Single Owner LLPs 101 | 1 |
Partnerships 201 | 7 |
Basis of Contributed Property to the Partnership 211 | 22 |
Copyright | |
76 other sections not shown
Common terms and phrases
50 percent acquired Act Sec adding Code Sec adjusted basis allocated alternate minimum tax amending Code Sec amount apply assets basis taxpayer business credit capital gains capital loss carryback carryover cash basis class of stock Commr computed contributions corporation cost debt December 31 depreciation determined distribution dividend economic election eligible employee entity Example exceed excess exchange expenditures fair market value foreign gain or loss gross income gross receipts Growth and Tax income tax incurred inventory lease LIFO limited liquidation minimum tax nonrecourse debt nontaxable operating loss ordinary income paid partner passive income percentage period placed into service purchased recapture received recognized built-in gain research expenses rules share shareholders Small Business sold stockholders tax purposes Tax Relief Reconcilia Tax Tips taxable income tion Act Tips and Pitfalls trade or business transaction transfer treated USTC